Parent, spouse’s parent or invalid relative tax offset

Table of contents

More than one dependant

Contributions by another person

Invalid relative

What is separate net income

Income not included in SNI

What can reduce SNI

More than one dependant

You can claim a tax offset for more than one dependant.  Your tax offset is reduced if:

Contributions by another person

Where another person or persons contributed to the maintenance of your dependant, you can claim part of the allowable tax offset, according to the extent of your contribution.  For example, if you and another person contributed equally to the maintenance of your dependant parent, you can claim half of the allowable offset – that is, 50%.

Invalid relative

An invalid relative is a person 16 years old or older who is your child, brother or sister and who:

The maximum tax offset is $792 for each dependent invalid relative and $1,583 for each dependent parent or spouse’s parent.

What is separate net income?

Separate net income (SNI) includes income and other specified amounts that your dependant earned or received in the income year while you maintained them. SNI earned by your dependant may affect any claim you are entitled to.

Income included in SNI:

Income not included in SNI:

What can reduce SNI?

In calculating separate net income (SNI), your dependant’s income can be reduced by:

Where any of the above expenses include car expenses, we accept a calculation of the expense based on a rate per kilometre multiplied by the actual number of kilometres travelled - see the ‘cents per kilometre’ method described in the TaxPack. If this method is used, the 5,000 kilometre limit does not apply for purpose of calculating your dependant’s SNI.

Your dependant must be able to demonstrate that they actually incurred the expenses which reduced their SNI.

What doesn’t reduce SNI?

Your dependant’s SNI cannot be reduced by:

To continue your calculation, select the Back button on your browser.

For other important information, go to: